COMPART: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
COMPART
Largest movements
- Cash +€58,104
up €58,104 (+8.7%), from €666,516 to €724,620
mainly Net result for the year (+€98,286) and Trade debts (+€12,188)
- Receivables within one year +€29,948
up €29,948 (+152%), from €19,704 to €49,652
of which Trade receivables: +€25,460
- Reserves +€93,790
up €93,790 (+14.5%), from €645,277 to €739,067
- Tax, wage and social debts -€17,404
down €17,404 (-60.1%), from €28,947 to €11,543
- Trade debts +€12,188
new in 2025: €12,188
- Gross operating margin -€20,877
down €20,877 (-12.3%), from €170,320 to €149,443
- Taxes -€4,736
down €4,736 (-9.0%), from €52,381 to €47,645
- Financial income +€4,209
up €4,209 (+175%), from €2,412 to €6,621
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €725,699 | €813,645 | +€87,947 | +12.1% |
| Fixed assets | 21/28 | €29,813 | €30,285 | +€472 | +1.6% |
| Tangible fixed assets | 22/27 | €29,813 | €30,285 | +€472 | +1.6% |
| Land and buildings | 22 | €4,282 | €3,785 | -€497 | -11.6% |
| Plant, machinery and equipment | 23 | €5,015 | €3,856 | -€1,160 | -23.1% |
| Furniture and vehicles | 24 | €20,181 | €22,644 | +€2,463 | +12.2% |
| Other tangible fixed assets | 26 | €335 | €0 | -€335 | -100% |
| Current assets | 29/58 | €695,885 | €783,360 | +€87,475 | +12.6% |
| Stocks and contracts in progress | 3 | €6,589 | €5,876 | -€712 | -10.8% |
| Stocks | 30/36 | €6,589 | €5,876 | -€712 | -10.8% |
| Amounts receivable within one year | 40/41 | €19,704 | €49,652 | +€29,948 | +152% |
| Trade receivables | 40 | €8,892 | €34,353 | +€25,460 | +286% |
| Other amounts receivable | 41 | €10,812 | €15,299 | +€4,487 | +41.5% |
| Cash at bank and in hand | 54/58 | €666,516 | €724,620 | +€58,104 | +8.7% |
| Deferred charges and accrued income | 490/1 | €3,077 | €3,213 | +€136 | +4.4% |
| Total equity and liabilities | 10/49 | €725,699 | €813,645 | +€87,947 | +12.1% |
| Equity | 10/15 | €696,124 | €789,914 | +€93,790 | +13.5% |
| Contributions | 10/11 | €19,800 | €19,800 | = | 0.0% |
| Reserves | 13 | €645,277 | €739,067 | +€93,790 | +14.5% |
| Distributable reserves | 133 | €645,277 | €739,067 | +€93,790 | +14.5% |
| Profit (loss) carried forward | 14 | €31,047 | €31,047 | = | 0.0% |
| Amounts payable | 17/49 | €29,575 | €23,732 | -€5,843 | -19.8% |
| Amounts payable within one year | 42/48 | €28,947 | €23,732 | -€5,215 | -18.0% |
| Trade debts | 44 | - | €12,188 | +€12,188 | |
| Suppliers | 440/4 | - | €12,188 | +€12,188 | |
| Taxes, remuneration and social security | 45 | €28,947 | €11,543 | -€17,404 | -60.1% |
| Taxes | 450/3 | €28,947 | €11,543 | -€17,404 | -60.1% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €628 | €0 | -€628 | -100% |
| Non-recurring operating income | 76A | €0 | €2,506 | +€2,506 | |
| Remuneration, social security and pensions | 62 | €1,328 | €747 | -€581 | -43.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,389 | €7,538 | -€852 | -10.2% |
| Other operating charges | 640/8 | €709 | €711 | +€1 | +0.2% |
| Gross operating margin | 9900 | €170,320 | €149,443 | -€20,877 | -12.3% |
| Operating profit (loss) | 9901 | €159,894 | €140,449 | -€19,445 | -12.2% |
| Financial income | 75/76B | €2,412 | €6,621 | +€4,209 | +175% |
| Recurring financial income | 75 | €2,412 | €6,621 | +€4,209 | +175% |
| Financial charges | 65/66B | €868 | €1,138 | +€270 | +31.0% |
| Recurring financial charges | 65 | €868 | €1,138 | +€270 | +31.0% |
| Profit (loss) for the period before taxes | 9903 | €161,437 | €145,931 | -€15,506 | -9.6% |
| Income taxes | 67/77 | €52,381 | €47,645 | -€4,736 | -9.0% |
| Profit (loss) for the period | 9904 | €109,056 | €98,286 | -€10,770 | -9.9% |
| Profit (loss) for the period to be appropriated | 9905 | €109,056 | €98,286 | -€10,770 | -9.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.